Pengaruh Pengungkapan Environmental, Social, and Gorvenance (ESG) terhadap Nilai Perusahaan pada Bank di BEI

Asma Aulia Cahyani, Maslichah Maslichah, Harun Alrasyid

Abstract


This study analyzes the effect of Environmental, Social, and Governance (ESG) disclosures on firm value and financial performance in Indonesia's banking sector using a quantitative approach and multiple linear regression analysis with SPSS 24. Classical assumption tests showed no issues with multicollinearity, heteroscedasticity, or autocorrelation. The regression results indicate that ESG simultaneously has a significant positive effect on both firm value and financial performance, with each ESG component also showing a positive partial effect. Although the influence is not dominant, the findings support previous research and suggest that enhancing ESG practices can contribute to sustainable company performance in the long term.

Keywords: ESG, firm value, financial performance, banking, regression analysis


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References


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